Saputra, Andri Reinhart and Andiani, Angie and Candra, Candra (2019) Pengaruh mekanisme corporate governance terhadap related party transaction. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
"Penelitian ini bertujuan untuk menguji secara empiris pengaruh mekanisme corporate governance terhadap Related Party Transaction. Mekanisme Corporate Governance terbagi menjadi variabel Kepemilikan Institusional, Kepemilikan Manajerial,Komisaris Independen, Komite Audit. Variabel Related Party Transaction ditentukan berdasarkan Disclosure dan Besaran RPT yang diukur dengan RPTAL. Data yang digunakan dalam penelitian ini merupakan data sekunder. Sampel yang digunakan dalam penelitian ini dipilih dengan menggunakan purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai dengan kriteria. Sampel pada penelitian ini berjumlah 299 observasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015- 2018. Hasil penelitian ini menunjukkan bahwa pengaruh mekanisme CG terhadap Besaran RPT hanya Komisaris Independen yang memiliki pengaruh signifikan terhadap Besaran RPT, sedangkan variabel Kepemilikan Institusional, Kepemilikan Manajemen, dan Komite Audit tidak berpengaruh terhadap Besaran RPT. Sedangkan, Kepemilikan Manajemen, Komisaris Independen dan Komite Audit memiliki pengaruh signifikan terhadap Pengungkapan RPT dan Kepemilikan Institusional tidak berpengaruh signifikan terhadap Pengungkapan RPT". "The Related Party Transactions has become than attention in the recent years, this study aims to examine empirically the effect of corporate governance mechanism towards Related Party Transactions. Specifically, examines the size of RPT (RPT Asset Liabilities) and RPT disclosure in Indonesia. Institutional Ownership, Managerial Ownership, Independent Commissioner and Audit Committee are used as proxy of corporate governance mechanism. The study conducted by collecting secondary data together with purposive sampling method. Through 299 observations from BEI listed companies in 2015-2018, this study finds only Independent Commissioner has significant influences on size of RPT. The result of the study also shows corporate governance mechanism has more significant influence on RPT disclosure through Managerial Ownership, Independent Commissioner and Audit Committee".
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | rpt; cg ; kepemilikan institusional ; kepemilikan manajerial, komisaris independen ; komite audit | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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Depositing User: | Users 1216 not found. | ||||||||||||
Date Deposited: | 10 Feb 2020 13:25 | ||||||||||||
Last Modified: | 04 Aug 2020 07:53 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/6961 |
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